[Problem: Relevant Costs for Decision Making] Lindon Company uses 5,000 units of Part Yeach year as a component in the assembly of one of its products. The company is presently producing Part Y internally. The variable costs per unit and fixed costs are as follows: NAW Direct materials Direct labor $ 4 Variable manufacturing overhead Fixed manufacturing overhead $ 30,000 An outside supplier has offered to provide Part Y at a price of $13 per unit. If Lindon Company stops producing the part internally, one-third of the fixed manufacturing overhead would be eliminated. Required: Prepare an analysis to show whether Lindon Company should accept the outside supplier's offer. Note: You must show the work that supports your decision